"Ultimately, this change represents an inconvenience for big savers age 50+ who would prefer to make their salary deferrals on a pre-tax basis for planning purposes. Since Catch-up contributions represent only about 25% of the annual deferral opportunity, though, it likely won't have too big an impact on them. From a plan administration perspective, however, this adds a whole new element of oversight and anticipation of how your participants might make use of the plan so you're able to ensure that deferral contributions are taxed properly."

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